5. Concerns have been raised relating to the NPA's accounting status and governance arrangements. At present, although the NPA's prosecutorial independence is constitutionally guaranteed; empowering legislation provides that its accounting officer is the DG: Justice and Constitutional Development. In addition, the NPA requires an exemption annually for it to prepare separate annual financial statements. Amendments to the National Prosecuting Authority are being prepared to resolve these problems, further strengthening the NPA's independence.